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Enter any qualified dividends from box 1b on Form 1099-DIV on line 3a of Form 1040.

If you have an amount entered in other boxes of your Form 1099-DIV, refer to the Instructions for Recipient of Form 1099-DIV that are attached to your form and the Instructions for Schedule D to see where to report them.

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If payment for services you provided is listed in box 7 of Form 1099-MISC, Miscellaneous Income, the payer is treating you as a self-employed worker, also referred to as an independent contractor.

You don't necessarily have to have a business for payments for your services to be reported on Form 1099-MISC. You may simply perform services as a non-employee.

The payer has determined that an employer-employee relationship doesn't exist in your case.

If you weren't an employee of the payer, where you report the income depends on whether your activity is a trade or business. You're in a self-employed trade or business if your primary purpose is to make a profit and your activity is regular and continuous.

There's no withholding of tax from self-employment income. As a self-employed individual, you may need to make estimated tax payments during the year to cover your tax liabilities. Refer to Form 1040-ES, Estimated Tax for Individuals for more details on who must pay estimated tax.

If your son isn't a direct seller (i.e., he doesn't satisfy the conditions above), he may still be liable to pay self-employment tax if he's engaged in a trade or business.

If your son isn't a direct seller and isn't engaged in a trade or business, he may be an employee whose wages are subject to income tax withholding, and social security and Medicare taxes.

If your son is your employee and is under 18 years of age, his income generally isn't subject to social security and Medicare taxes. If his income exceeds a threshold amount, he must report it as wages on Form 1040, U.S. Individual Income Tax Return.

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Note: You may also have state and local requirements for estimated tax payments. See your state's individual website for additional information. To access information for your state, refer to our State Government Websites page.

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Child support payments are neither deductible by the payer nor taxable to the recipient. When you calculate your gross income to see if you're required to file a tax return, don't include child support payments received.

Under divorce or separation instruments executed on or before December 31, 2018, alimony payments are deductible by the payer and taxable to the recipient. When you calculate your gross income to see if you’re required to file a tax return, you should include alimony payments received under such an instrument.

However, under divorce or separation instruments executed after December 31, 2018, and under certain instruments executed on or before December 31, 2018 but later modified, if the modification expressly states the repeal of the deduction for alimony applies to the modification, alimony payments are neither deductible by the payer nor taxable to the recipient. When you calculate your gross income to see if you’re required to file a tax return, don’t include alimony payments received under such an instrument.

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Box 10 of your W-2 shows the total amount of dependent care benefits that your employer paid to you or incurred on your behalf. Amounts over $5,000 ($2,500 in the case of a separate return filed by a married individual) are also included in box 1.

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You must report as income any amount you receive for your disability through an accident or health insurance plan paid for by your employer:

If both you and your employer have paid the premiums for the plan, only the amount you receive for your disability that's due to your employer's payments is reported as income.

If you pay the entire cost of a health or accident insurance plan, don't include any amounts you receive for your disability as income on your tax return.

If you pay the premiums of a health or accident insurance plan through a cafeteria plan, and you didn't include the amount of the premium as taxable income to you, the premiums are considered paid by your employer, and the disability benefits are fully taxable.

You can generally exclude from income payments you receive from qualified long-term care insurance contracts as reimbursement of medical expenses received for personal injury or sickness under an accident and health insurance contract. Also, you can exclude from income certain payments received under a life insurance contract on the life of a terminally or chronically ill individual (accelerated death benefits). Refer to Publication 907, Tax Highlights for Persons with Disabilities.

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If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for adequate stated interest payable with the deferred payments. That interest generally is taxable as ordinary income in the same manner as any other interest income. However, if the interest is not unconditionally payable at least annually, then the amount of interest to be reported for a taxable year may be subject to the provisions of the Code dealing with original issue discount.

If an installment contract doesn't provide for adequate stated interest, the amount of interest to be reported for a taxable year will be determined under the provisions of the Code dealing with imputed interest or original issue discount. Report interest income from an installment sale payment on Form 1040, U.S. Individual Income Tax Return.